allowance in lieu of said salary and commissions allowed by the Secretary of the Treasury to such collector, and the Secretary of the Treasury may make to such deputy collector such allowance in lieu of salary and commissions as he might lawfully make to such collector. And such deputy shall not be debarred from receiving such salary and commissions, or allowances in lieu thereof, by reason of the holding of another Federal office by said collector during the time for which such deputy acts as collector. But all payments to such deputy collector shall be upon duly audited vouchers.

Act March 1, 1869, c. 57, § 1, 15 Stat. 282. Act July 1, 1870, c. 187, 16 Stat. 179.

Subsequent provisions relating to allowances for compensation of deputy collectors and for collectors' salaries and expenses were made by Act Feb. 8, 1875, c. 36, §§ 12, 13, as amended by Act March 1, 1879, c. 125, § 2, ante, §§ 5849, 5850.

(R. S. § 3151. Repealed.)

This section provided for the appointment of inspectors of tobacco and cigars. It was repealed by Act Aug. 4, 1886, c. 896, § 2, 24 Stat. 218.

The appointment of twelve inspectors to aid in the ascertainment of the amount of sugar bounty payable under the McKinley Tariff Act of Oct. 1, 1890, c. 1244, § 1, pars. 231-236, 26 Stat. 583, was authorized by Act March 3, 1891, c. 541, § 1, 26 Stat. 925. The provisions authorizing the payment of sugar bounties were repealed by the Wilson Tariff Act of Aug. 27, 1894, c. 349, § 1, par. 182, 28 Stat. 521, and therefore the authority to appoint such inspectors may be regarded as impliedly repealed.

§ 5856. (R. S. § 3152, as amended, Act March 1, 1879, c. 125, § 2.) Internal revenue agents.

The Commissioner of Internal Revenue may, whenever in his judgment the necessities of the service so require, employ competent agents, not exceeding at any time thirty-five in number, to be paid such compensation as he may deem proper, not exceeding in the aggregate any appropriation made for that purpose; and he may, at his discretion, assign any such agent to duty under the direction of any officer of internal revenue, or to such other special duty as he may deem necessary; and no general or special agent or inspector, by whatever designation he may be known, of the Treasury Department, in connection with the internal revenue, except inspectors of tobacco, snuff, and cigars and except as provided for in this title, shall be appointed, commissioned, employed, or continued in office.

The agents whose employment is authorized by this section shall be known and designated as internal-revenue agents, and they shall have all the powers of entry and examination conferred upon any officer of internal revenue, by sections thirty-one hundred and seventy-seven, thirty-two hundred and seventy-seven, thirtytwo hundred and eighty-six, and thirty-three hundred and eighteen of the Revised Statutes; and all the provisions of said sections, including those imposing fines, forfeitures, penalties, or other punishments for the enforcement thereof, are hereby made applicable to the action of internal-revenue agents, in the same manner as if such agents were specially named in each of said sections.

And all the provisions of sections thirty-one hundred and sixtyseven, thirty-one hundred and sixty-eight, thirty-one hundred and

sixty-nine, and thirty-one hundred and seventy-one of the Revised Statutes shall apply to internal-revenue agents as fully as to internal-revenue officers.

Act March 2, 1867, c. 169, § 7, 14 Stat. 473. Act July 20, 1868, c. 186, § 50, 15 Stat. 145. Act June 6, 1872, c. 315, § 12, 17 Stat. 241. Act March 1, 1879, c. 125, § 2, 20 Stat. 329.

This section, as enacted in the Revised Statutes, was amended by increasing the limit of the number of internal-revenue agents from twenty-five, as originally authorized, to thirty-five, and by adding at the end of the section, as originally enacted, the provisions beginning with the words, "The agents whose employment is authorized," to the end of the section as set forth here, by Act March 1, 1879, c. 125, § 2, cited above.

The number of internal revenue agents was limited to twenty by a provision of Act July 7, 1884, c. 331, § 1, set forth post, § 5857. Ten additional agents were authorized by a provision of Act June 13, 1898, c. 448, § 3, 30 Stat. 450, and additional clerks and agents, not to exceed twenty, necessary to carry into effect sections 35-49 of that act, were authorized by section 47 thereof. Said sections 3 and 47 were superseded by provisions of Act April 28, 1902, c. 594, § 1, 32 Stat. 142, and subsequent acts set forth post, §§ 58585861.

The compensation of internal-revenue agents was more definitely prescribed by provisions of Act March 3, 1885, c. 343, § 1, 23 Stat. 404, and Act April 17, 1900, c. 192, § 1, post, § 5860.

R. S. §§ 3177, 3277, 3286, 3318, mentioned in the second paragraph of this section, are set forth post, §§ 5900, 6017, 6027, 6100; and sections 31673169, 3171, mentioned in the last paragraph of this section, are set forth post, $$ 5887-5889, 5894.

Falsely assuming to be a revenue officer, and in such character demanding or receiving money, was punishable by R. S. § 5448, which was incorporated into the Criminal Code, in section 66 thereof, post, § 10234, and was repealed by section 341 thereof, post, § 10515.

§ 5857. (Act July 7, 1884, c. 331, § 1.) Limitation of number of agents.

Hereafter there shall not be employed exceeding twenty agents, in lieu of the number now authorized by law. (23 Stat. 172.)

This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1885, cited above.

Additional agents were authorized by provisions of Act June 13, 1898, c. 448, §§ 3, 47, 30 Stat. 450, 469, which were superseded by the provisions of Act April 28, 1902, c. 594, § 1, 32 Stat. 142, and other subsequent acts, set forth post, §§ 5858-5861.

The number of internal revenue agents authorized under R. S. § 3152, ante, § 5856, and the provisions of this act and Act June 13, 1898, c. 448, §§ 3, 47, 30 Stat. 450, 469, was affected by the provisions of Act April 28, 1902, c. 594, § 1, 32 Stat. 142, and subsequent acts, set forth post, §§ 5858-5861.

§ 5858. (Act Feb. 25, 1903, c. 755, § 1.) Additional agents.

For salaries and expenses of twenty additional internal revenue agents to be appointed and employed by the Commissioner of Internal Revenue, and these twenty agents to be in lieu of the agents provided for and appointed under the provisions of sections three and fortyseven of the act of June thirteenth, eighteen hundred and ninety-eight, providing for war revenue expenditures and other purposes, and these to be the only internal revenue agents employed in addition to those provided for in section three thousand one hundred and fifty-two of the Revised Statutes. The existing provisions of law with regard

to internal revenue agents shall apply to the duties, compensation, and expenses of these twenty additional agents. (32 Stat. 877.)

This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1904, cited above, which repeated a provision of the similar act for the preceding fiscal year, Act April 28, 1902, c. 594, § 1, 32 Stat. 142.

An appropriation "for continuing salaries and expenses of twenty additional internal revenue agents" was made for the fiscal year 1905, by Act March 18, 1904, c. 716, § 1, set forth post, § 5859. And for subsequent fiscal years an appropriation was made "for salaries and expenses of forty revenue agents provided for by law," as in Act Feb. 3, 1905, c. 297, § 1, also set forth post, § 5861.

§ 5859. (Act March 18, 1904, c. 716, § 1.) Additional agents. For continuing salaries and expenses of twenty additional internal-revenue agents appointed and employed by the Commissioner of Internal Revenue, the employment of this force being made necessary by the increased collections of internal revenue. The existing provisions of law with regard to internal-revenue agents shall apply to the duties. compensation, and expenses of these twenty additional agents. (33 Stat. 106.)

This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1905, cited above.

The corresponding provision for the year next following, by Act Feb. 3, 1905, c. 297, § 1, is set forth post, § 5861.

§ 5860. (Act April 17, 1900, c. 192, § 1.) Limit of compensation of agents; per diem in lieu of subsistence.

The compensation of the chief of the internal-revenue agents shall not exceed ten dollars per day, and of the other agents not exceeding seven dollars per day each; and for per diem in lieu of subsistence, when absent on duty from their legal residence, said agents shall receive, at a rate to be fixed by the Secretary of the Treasury, not exceeding three dollars per day. (31 Stat. 107.)

This was a proviso annexed to an appropriation for salaries and expenses of agents, etc., in the legislative, executive, and judicial appropriation act for the fiscal year ending 1901, cited above.

This proviso was a repetition of a proviso annexed to a provision of Act March 3, 1885, c. 343, § 1, post, § 5878.

The limitation imposed by this provision on the per diem to be allowed to agents was extended, as to agents assigned to the duty of examining accounts of collectors, by a provision of Act Feb. 3, 1905, c. 297, § 1, set forth post, § 5861.

The detail of gaugers, etc., was authorized by another proviso of this act, set forth post, § 5876.

§ 5861. (Act Feb. 3, 1905, c. 297, § 1.) Compensation of agents assigned to duty of examining accounts.

For salaries and expenses of forty revenue agents provided for by law, **: Provided, That internal-revenue agents assigned to the duty of examining the accounts of collectors of internal revenue shall receive for per diem in lieu of subsistence, when absent from their legal residences on duty, a sum, to be fixed by the Commissioner of

Internal Revenue, approved by the Secretary of the Treasury, not to exceed four dollars. (33 Stat. 652.)

This was a provision of the legislative, executive, and judicial appropriation act for the fiscal year 1906, cited above.

The appropriation by this act "for salaries and expenses of forty revenue agents provided for by law" was repeated in the similar subsequent appropriation acts. The provision for the fiscal year 1914, was by Act March 4, 1913, c. 142, § 1, 37 Stat. 759.

Previous provisions relating to per diem to be allowed to internal revenue agents, were made by Act April 17, 1900, c. 192, § 1, ante, § 5860.

§ 5862. (R. S. § 3153.) Store-keepers and their salaries.

There shall be appointed by the Secretary of the Treasury such number of internal-revenue store-keepers as may be necessary, who shall each receive such compensation, not exceeding five dollars a day, to be paid monthly by the United States, as may be determined by the Commissioner of Internal Revenue. No store-keeper shall be engaged in any other business while in the service of the United States, without the written permission of the Commissioner of Internal Revenue. Every store-keeper shall take an oath faithfully to perform the duties of his office, and shall give a bond, to be approved by the Commissioner of Internal Revenue, for the faithful discharge of his duties, in such form and for such amount as the Commissioner may prescribe.

Act July 20, 1868, c. 186, § 52, 15 Stat. 145. Res. March 29, 1869, No. 5, 16 Stat. 52. Act July 12, 1870, c. 251, § 1, 16 Stat. 239. Act June 6, 1872, c. 315, § 14, 17 Stat. 244.

The duties of store-keeper and gauger may be imposed upon one officer by provisions of Act Aug. 15, 1876, c. 287, § 1, and Act Aug. 27, 1894, c. 349, § 64, post, §§ 5869, 5874.

The compensation of store-keepers and of store-keepers and gaugers was prescribed by provisions of Act Aug. 15, 1876, c. 287, § 1, Act June 21, 1879, c. 34, § 2, Act March 3, 1885, c. 343, § 1, as amended by Act Feb. 24, 1911, c. 149, Act Aug. 27, 1894, c. 349, § 63, as amended by Act May 13, 1910, c. 236, and Act July 7, 1898, c. 571, § 1, post, §§ 5868, 5869, 5871-5873.

The officer holding the combined office of storekeeper and gauger was denominated storekeeper-gauger, and his compensation was prescribed by Act June 28, 1902, c. 1312, set forth post, § 5870.

§ 5863. (R. S. § 3154.) Assignment and transfer of store-keepers. One or more store-keepers shall be assigned by the Commissioner of Internal Revenue to every bonded or distillery warehouse established by law; and any store-keeper may be transferred by the supervisor on duty in the district, or by the Commissioner of Internal Revenue, from one warehouse to another.

Act July 20, 1868, c. 186, § 52, 15 Stat. 146. Act June 6, 1872, c. 315, § 12, 17 Stat. 241.

On the abolition of the office of supervisor of internal revenue by Act Aug. 15, 1876, c. 287, § 1, the power of transfer of officers conferred on supervisors by R. S. § 3163, as originally enacted, was vested in the Commissioner of Internal Revenue, by a provision of that act, post, § 5882; and the Commissioner was further authorized to make such transfer by R. S. § 3163, as amended by Act March 1, 1879, c. 125, § 2, post, § 5883.

The transfer of gaugers from one place of duty to another was provided for by Act Aug. 27, 1894, c. 349, § 65, post, § 5875.

§ 5864. (R. S. § 3155.) Temporary store-keeper.

In case of the absence of any internal-revenue store-keeper by reason of sickness or other cause, the collector having control of the warehouse may designate a person to have temporary charge thereof, who shall, during such absence, perform the duties and receive the pay of the store-keeper for the time he may be so employed, and shall for any violation of the law be subject to the same punishment as store-keepers.

Act July 20, 1868, c. 186, § 52, 15 Stat. 146.

5865. (R. S. § 3156.) Gaugers.

The Secretary of the Treasury shall appoint in every collectiondistrict where they may be necessary, one or more internal-revenue gaugers, who shall each take an oath faithfully to perform his duties, and shall give bond, with one or more sureties, satisfactory to the Commissioner of Internal Revenue, for the faithful discharge of the duties assigned to him by law or regulations; and the penal sum of said bond shall not be less than five thousand dollars, and said bond shall be renewed or strengthened as the Commissioner of Internal Revenue may require. The duties of every such gauger shall be performed under the supervision and direction of the collector of the district to which he may be assigned, or of the collector in charge of exports at any port of entry to which he may be assigned.

Act July 20, 1868, c. 186, § 53, 15 Stat. 147.

Provisions for the performance of duties of storekeeper and gauger by one officer were made by Act Aug. 15, 1876, c. 287, § 1, post, § 5869.

The officer holding the combined office of storekeeper and gauger was denominated storekeeper-gauger, and his compensation was prescribed by Act June 28, 1902, c. 1312, set forth post, § 5870.

Provisions of Act March 3, 1885, c. 343, § 1, and Act Aug. 28, 1894, c. 349, § 63, relating to compensation of storekeepers and storekeeper-gaugers, were amended, by Act May 13, 1910, c. 236, and Act Feb. 24, 1911, c. 149, set forth post, §§ 5872, 5874.

A gauger employing distiller, etc., to use brands or perform his duties, was punishable by R. S. § 3290, post, § 6031.

Gaugers were required to make daily returns by R. S. § 3291, post, § 6032. Fraudulent inspection, gauging, etc., was punishable by R. S. § 3292, post, § 6033.

§ 5866. (R. S. § 3157.) Gaugers' fees.

Gaugers shall be entitled to receive such fees, to be determined by the quantity gauged, as may be prescribed by the Commissioner of Internal Revenue; and said fees, together with their actual and necessary traveling expenses, shall be verified by their oaths, and shall be paid by the United States monthly.

Act July 20, 1868, c. 186, § 53, 15 Stat. 147. Act June 6, 1872, c. 315, § 14, 17 Stat. 244.

The compensation of gaugers and of storekeepers and gaugers was prescribed by provisions of Act Aug. 15, 1876, c. 287, § 1, Act June 19, 1878, c. 329, § 1, Act June 21, 1879, c. 34, § 2, Act March 3, 1885, c. 343, § 1, as amended by Act Feb. 24, 1911, c. 149, Act Aug. 27, 1894, c. 349, § 63, as amended by Act May 13, 1910, c. 236, and Act July 7, 1898, c. 571, § 1, set forth post, §§ 5867-5869, 5871-5873.